Alternative statutory remedy under GST bars writ challenge where classification, notice variance, and hearing disputes require factual appellate revie...
Duplicate PAN cancellation timeframe requires prior administrative representation before judicial intervention, ensuring a time-bound decision on the ...
Natural justice and pre-CIRP labour awards protect termination compensation, permitting withdrawal of court deposits despite later insolvency resoluti...
Re-import exemption for an Indian-registered personal vehicle returning from travel abroad is not defeated by the absence of Section 51 export clearance where it lawfully left as a private conveyance under Chapter VI; containerisation for safe transit does not make it commercial cargo. Where electronic Bill of Entry filing is impossible because the owner lacks IEC or GSTIN, filing without those identifiers, including manual filing, must be permitted. Release remains subject to the prescribed bond, verification of claimed export benefits or drawback, and cooperation in adjudication.
Re-import exemption for an Indian-registered personal vehicle returning from travel abroad is not defeated by the absence of Section 51 export clearance where it lawfully left as a private conveyance under Chapter VI; containerisation for safe transit does not make it commercial cargo. Where electronic Bill of Entry filing is impossible because the owner lacks IEC or GSTIN, filing without those identifiers, including manual filing, must be permitted. Release remains subject to the prescribed bond, verification of claimed export benefits or drawback, and cooperation in adjudication.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4897 
